Registered number: 03951096 Charity number: 1084634 LifeLine Community Projects (A company limited by guarantee) Trustees, report and financial statements For the year ended 31 March 2025 LifeLine Community Projects (A company limited by guarantee Contents Page Reference and administrative details of the Charity. its Trustees and advisers Trustees. report Independent auditor's report on the financial statements Consolidated statement of financial activities 2-19 20-23 24 Consolidated balance sheet 25-26 Charity balance sheet Consolidated statement of cash flows 27-28 29 Notes to the financial statements 30-53 LifeLine Community Projects (A company limited by guarantee Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 March 2025 Trustees P Akemian (resigned 27 April 2025) N Jaques J Singleton {de￿ased 28 January 2025) T King H Yung C Kapnisis (appointed 30 October 2024) R King (appointed 29 April 2025) Company registered number 03951096 Charity registered number 1084634 Registered office Lifeline House 25 Neville Road Dagenham Essex RM8 3QS Independent auditor Kreston Reeves Audit LLP Statutory Auditor Maritime Place Quayside Chatham Maritime Chatham Kent ME4 4QZ Bankers CAF Limited PO Box 289 West Malling Kent ME19 4TA Natwest Ground Floor Gredley House 1- 11 Broadway London E154BQ Metro Bank 1 Southampton Row London WC1B SHA Page 1 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 POLICIES AND OBJECTIVES The Charity's objects are: The advancement of education principally through the provision of nursery facilities, English language teaching for those for whom English is not a first language, marriage and parenting courses and personal and social development education for young persons; To relieve persons in need, hardship or distress including through the provision of material assistance, advice and advocacy, and training for those in need of such assistance", To advance the Christian faith (though not by limitation) through the provision of counselling and training with the aim of maintaining and promoting marriage and parenting values,. To promote charitable purposes for the benefit of the public in the following ways: a) The preservation and protection of health," b) The provision of facilities for recreation or other leisure time occupation in the interest of social welfare for persons who have need of such facilities by reason of their youth, age infirmity or disablement, povety or social and economic circumstance with the object of improving the conditions of life for such persons", and c) The provision of training with the object of relieving unemployment. The Trustees have designated funds from reserves to ensure the charity can achieve its objectives on a sustainable basis. Details of reserves set aside can be seen in note 20 of the accounts. The policies adopted in furtherance of these objects are to raise funds and receive contributions, to borrow money, to purchase, lease, exchange or otherwise acquire any land, buildings, to hold propety as tenants, to make donation5, to make grants, to invest the monies of the Charity, to establish subsidiary companies to act as agents, to promote or carry out research and publish the results of it in furthering the objects. There has been no change in these during the year. I n Setting objective5 and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ACTIVITIES UNDERTAKEN TO ACHIEVE OBJECTIVES Young people Our work with young people is key, it drives and informs everything we do. Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 In the last 12 months we've continued to support vulnerable young people across East London those on the edge of poor mental health, school exclusion and serious violence. All our programmes for young people carry the distinctive 'SW!TCH' brand- designed with young people. The brand aims to symbolise dynamism, agency and resilience, a way for young people to redefine how they are seen and 'switch' towards a better future. SWITCH Our youth development team share similar lived experience to the young people taking part, relating to them more informally than teachers, case workers or councillors. Our team engage and guide young people, becoming a 'trusted adult. in the young person's life, relating to them on a one-to-one basis and offering them hope. 'All I want is an adult I can trust who believes in me." LifeLine Mentee Between April 2024 and March 2025, 518 young people began one-to-one mentoring through our SWITCH programmes and there were 6,498 individual attendances at out-of-school positive activity sessions. Young people benefitted from a range of positive outcomes including improved wellbeing, school attendance and behaviour (see section 1.6 for more detail on these outcomes). We delivered across Barking and Dagenham, Redbridge, Havering, Tower Hamlets and Newham. This year, we reconnected with Hannah, one of the young people involved in designing and naming the SWITCH programme in 2009. Looking back, she described taking part as: . (7 turning point in my life. I learned valuable skilts that helped with my education and career. It opened many doors, helped me connect with my community, and taught me the importance of empathy. l also gained confidence in speaking in public and talking to strangers, which helped me move forward in life... A big highlight was going to Downing Street for the Prime Minister s Big Society A ward. Coming from a working-clas5 background, this was a huge opportunity that opened many doors for me." School-based support for young people SWITCH Future5 offers vulnerable young people in-school mentoring and wraparound youth work support. Between April 2024 and March 2025, 496 young people aged 11-18, from schools across Barking and Dagenham, Redbridge, Havering, Tower Hamlets and Newham, began one-to-one mentoring through the programme. Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 1.2 Specialist support for young people with mental health challenges SWITCH Minds sUPPOrts young people at risk of poor mental health through one-to-one mentoring and positive activities. We currently deliver in Havering and Redbridge, working alongside programme partners - HBBS Counselling and Sycamore Trust- who deliver one-to-one counselling, group counselling and support for parents whose children have special educational needs. This year 89 young people began mentoring through the programme. When Angela was first referred to LifeLine she was finding it hard to cope-her friendships were fragile, her relationship with her parents was strained, and she often felt Ove￿heIMed. When she was upset or didn't agree with something, she would walk out of class or speak back to staff. Sometimes, this led to detentions or exclusions. The focus for Angela's mentor was to listen, support, and offer practical ways to manage emotions. They explored healthier ways to release stress-writing things down, going for walks, crying when she needed to and speaking to someone she trusted. They also discussed the importance of having the right people around you. Over time, Angela's attendance improved, and she became more engaged in class. Her approach to school began to shift and her mood noticeably lifted. She also shared that her relationship with both her parents had improved. They were communicating more openly and spending more time together. Angela finished school with eight GCSES. 1.3 Community-based support for young people This year we have also delivered community-based support for young people across East London. Between April 2024 and March 2025 we supported young people at risk of involvement in serious violence or poor mental health through our SWITCH Communities and SWITCH Lives programmes, in hotspots across Barking and Dagenham, Redbridge and Havering. This support included intensive one-to-one mentoring for 22 young people involved, or at risk of involvement, in gangs and youth violence in Havering. We are operating a waiting list for thi5 service. Across all our SWITCH programmes we offer young people community-based positive activities in addition to the mentoring and youth work support. In 24-25, there were 2,072 individual attendances on SWITCH Futures positive activities 1,522 individual attendances on SWITCH Minds positive activities 2,904 individual attendances on SWITCH Communities positive activities Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 1.4 Leadership development for young people SWITCH Ambassadors is our leadership development programme for young people who want to make a difference in their community. This year 25 young people took part in the programme gaining additional mentoring support, personal and leadership development, and opportunities to speak in public to represent their peers and the local community. Hazib, a current SWITCH Ambassador, explained what he gained from the programme: "Two of the main skills I've gained... that l use in my day-to-day life are leadership and problem- solving. The experience has helped me become more confident when taking the lead in different situations, whether it's at school, with friends, or in other artivities. I've also developed stronger problem-solving abilities, which help me approach challenges more calmly and effectively." During the 12 months, we were delighted to see Somto continue his progression. Somto originally benefitted from mentoring through our SWITCH programme and went on to become one of our Ambassadors. In July 2024 he applied for and won the role of Junior Outreach Development Worker on the LifeLine team. He told us: 'It makes me feel good to give otheryoung people support, just like I was given. I think it's about giving back to the community." 1.5 Support for other youth organisations delivering mentoring We are helping other youth organisations improve their mentoring too. Funded by the Mayor of London, and working in partnership with London Youth, we have been designing and delivering session5 to help practitioners understand and adopt the GLA'S Mentoring Quality Framework. This year we delivered 12 training sessions supporting 111 organisations to deliver higher quality mentoring for young people. The total number of organisations who have benefitted from this training is now 338 over the lifetime of the programme. 1.6 Creating a lasting impact for young people And finally, in December 2024 we completed delivery of a two year mentoring programme aimed at young Londoner5 facing the m05t acute barriers. Out of a total 323 young people referred over the full 24 months of the programme: 40/ had mental health concerns and 59% were at risk of involvement in violence; 227 completed 12 or more weeks of mentoring. As this delivery has now come to an end we can share the complete impact data. Using the widely recognised WEMWBS wellbeing measure, across the two years, there was an average improvement of 6.5 points from 43.5 at the start of mentoring to 50.0 at the end across the cohort (with scores of 44 or below indicative of possible / mild depression). Amongst the 500k with the lowest wellbeing score at the start of the programme, there was a more pronounced improvement. Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 Amongst this group WEMWBS scores rose from 36.0 at the start of mentoring to 46.9 at the end (with scores below 41 indicative of probable clinical depression). Over the 24 months, detentions dropped by 30Yo across the whole group and suspensions dropped by 46¥.. Young people were very positive about taking part: 88% said their behaviour had improved; 77 / said their results had improved; 94% found mentoring helpful and would recommend it to others. Families Raising a child isn't always easy in our part of East London, especially when parents are faced with persistent local challenges around poverty, demographic change and squeezed public services. LifeLine runs a number of programmes to help families build stability and resilience, supported by activities, workshops and signposting from the LifeLine team, plus one-to-one help from trained peer supporters. During the year, across our delivery for families, we engaged and supported a total of 861 families, and trained a further 173 peer supporters. Peer-to-peer support Over the reporting period, our Parent Champions Network has continued to grow, both in reach and impact. The programme is a vital part of our work across Barking and Dagenham, Redbridge and Havering, helping us engage, train and empower parents to support one another in their communities. We encourage families from marginalised and minority groups to get involved, parents whose children face more barriers growing up. The programme is about community capacity building, so engagement numbers are an important metric for measuring our impact. Between April 2024 and March 2025 we engaged 243 families on the programme, delivering 352 workshops with 1,793 attendances. Workshops covered issues such as 'Communication', 'Dealing with Conflict,, 'Self-care', and 'Understanding Your Rights,. We provided training to 140 Parent Champions through our partnership with a local adult education college. This year sessions have covered topics such as 'Develop Professional Relationships with Children,; 'Safeguarding'; and 'How to be a Peer Supporter,. The Champions went on to support 156 other parents; 100% were offered information and guidance. This year, we were particularly proud to witness one Parent Champion go on to establish her own Community Interest Company- Strive for Excellence which supports local young people with skills development. This highlights the potential of the programme to inspire community-led change. Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 2.2 Infant feeding Over the past year, the Infant Feeding programme has continued to provide vital support to new mothers in Barking and Dagenham, with the help of our dedicated team of staff and volunteers, and our partners Mind. During the 12 months, we supported 618 families with feeding advice and successfully trained a further 33 peer supporters. 315 families were signposted to other services. We've made it our priority to promote the service within the community. For example, our weekly outreach sessions at Barking and Dagenham Registry Office and Queens Hospital Antenatal clinic have received excellent engagement from new mothers. Our team hosted two major community events, a summer baby shower at Marks Gate and a Christmas baby shower at Barking Learning Centre, both well attended. Additionally, we participated at the first-ever Maternity and Neonatal Conference in Barking and Dagenham, helping build strong relationships with local agencies and raise awareness of our work. Help for parents of new-born children Alongside our Parent Champions Network and Infant Feeding programme we've also continued to support new parents in Barking and Dagenham through the Early Help Collective, a consortium of seven organisations. By working together with partners like Carers, Hub, Mind and Safe Families we were able to offer ongoing and comprehensive help for parents facing unplanned situations or challenges that might otherwise have felt overwhelming. The contract came to an end at the end of the financial year. 2.4 Dedicated support for fathers During 2024-25 we have also been involved in the set up and launch of the 'Strengthening Fathers, pilot, funded by the Mayor of London's Violence Reduction Unit (VRU). This programme aims to meet a gap in 5UPPOrt for fathers - focusing on young Fathers, those who don't live with their children, and those with complex needs of their own. Our role is around capacity building and supporting project management across the consortium ensuring appropriate policies and procedures are in place, providing guidance on monitoring and evaluation and additional assistance in areas identified by our partners where support is needed. The programme has been featured on the BBC, highlighting the consortium's efforts to support fathers in addressing and healing from trauma rooted in their own childhood experiences. The project has successfully met its delivery targets, and there has been strong interest from fathers taking part. In total 77 fathers were referred, with a range of touchpoints on offer including Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 30 workshops, 43 therapy and counselling sessions, 31 support groups, 28 advocacy sessions, and 15 training workshops. 2.5 Wellbeing I n 2024-25, LifeLine Projects extended our services for families to include mental health support. This new branching out stems from engaging local people. In our frontline work we've come across a lot of parents struggling with their mental health and local people at risk of social isolation. REDBRIDGE. Over 35,000 adults in Redbridge live with a common mental health disorder (CMHD), such as depression or anxiety. This reflects the worsening mental health situation nationally with CMHDS more prevalent in deprived areas. Our team are now supporting the mental health of people within the borough thanks to funding from the local council which began in February 2025. Our new service includes: Frontline staff and trained volunteers available at engagement hubs around the area to provide support, guidance, and signposting. Regular group activities to help residents find new friends and improve their wellbeing. One-to-one support through confidential sessions with a trained member of our team Through the new programme, we will support over 120 people each year over the next three years. WALTHAM FOREST. Towards the end of 2024-25 we received notification from Waltham Forest Council that our application to deliver a new community-led befriending service for isolated and lonely adults had been successful. Around 20% of adults in Waltham Forest report regularly feeling lonely; 600k say they don't have as much social contact as they would like. Our new Service will run initially for two years and support approximately 200 people per year. Volunteer befrienders from the local community will be matched one-to-one to those in need of connection. Along with regular contact and conversation, people getting involved will also be able to access group activities - taking part in new experiences and making new friends. Communities LifeLine Projects specialises in delivering community capacity building in East London neighbourhoods where there is a risk of people feeling left behind and losing hope. We support residents to lead local change. Our approach, originally focused on crime reduction, includes: door-to-door outreach; trips away," surveys, workshops and training; upskilling community volunteers," and resident-led projects. Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 Community capacity building on the Harts Lane Estate in Barking and Dagenham Since May 2024, LifeLine Projects has been working as part of a consortium on the Harts Lane Estate in Barking, empowering the community and its young people to reduce serious youth violence and anti-social behaviour. This community-focused initiative is led by the West Ham United Foundation and funded through the VRU'S MyEnds programme. Our progress so far has been promising, and we're on track to meet the programme's goals of increased community engagement, expanded youth opportunities, and a safer environment for all. Alongside the positive activities for young people - referenced in section 1.3 above - we are responsible for managing a grant giving service. Through the year we put on nine community training sessions covering how to set up an organisation to apply for a grant, how to run community services and how to meet subsequent reporting requirements; 113 people attended these sessions. We also provided 39 one-to-one sessions for potential grantees. We managed a pot of £24,000 for small grants, and selected a panel of local residents, including young people, to score applications. By March 2025 we had received 19 applications and the community panel chose eight successful ones. We are now supporting local grantees to deliver their community projects, many of which involve residents providing additional after school opportunities for young people in the neighbourhood. The consortium has been recognised by the VRU as making a difference through the services delivered and ha5 been offered an additional year of funding up until March 2027. 3.2 Community capacity building in Ilford. Redbridge Starting in September 2024, and again funded by the VRU through Redbridge Council, we also began a new programme of community outreach, workshops and resident training sessions in Ilford Lane, building on previous work in Barkingside and Hainault. This programme is focused on improving community capacity to resist serious youth violence. Between the start of the programme and the end of March 2025, we engaged 781 residents and ran three community away days, with 82 residents attending- including a trip to see the Oxford Street Christmas lights. We also laid on 10 community training sessions with 34 saw local people trained. Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 FaithAction FaithAction is LifeLine Projects, national initiative, championing the value of faith-based organisations, representing a diversity of religious communities, and their social impact across the UK. FaithAction emerged in the late 2000s, in response to the diversity of East London and the collective potential of local faith organisations. From the outset, we recognised that if we could connect these organisations and represent them effectively, such an initiative could have a wider impact and relevance beyond our local area. Today, FaithAction is a national programme, an exciting and innovative element of LifeLine's model of community empowerment, extending our work beyond direct service delivery and strengthening civil society across the UK by supporting faith groups to fully participate. There were three strands to FaithAction's work in 2024-25: Representation - acting on behalf of faith groups with government, parliament and other policy forums; championing faith groups, role Social Action - partnering with faith-based organisations to deliver local projects Inclusion- enabling marginalised groups, such as those with limited English, to participate more fully in community life, with faith groups as trusted hubs Representation VCSE HEALTH AND WELLBEING ALLIANCE. The Voluntary Community and Social Enterprise Health and Wellbeing Alliance is a partnership between health and care decision makers and representatives from charities and community groups (the VCSE sector). The Alliance expands collaboration, ensures communities feed into national decision making, and aims to help develop services which are accessible to everyone and which reduce health inequalities. In 2024-25 FaithAction continued to play a key role in this national alliance as the representative for faith based organisations, we Gathered feedback from faith organisations in the FaithAction Network Shared this feedback and information with policy leads Attended alliance events And then shared health and care developments with faith organisations 10 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 During the year, the Alliance published a report sharing our collective impact between 2021-24, including 9,677 people experiencing health inequality having a say in national policy, with 1,415 VCSE organisations getting involved in the work of the Alliance. FAITH AND SOCIETY APPG. The aim of the All-Party Parliamentary Group (APPG) on Faith and Society is to highlight the contribution made to society by faith-based organisations. LifeLine's FaithAction team provide practical and secretarial support to ensure the APPG runs smoothly. One of the achievements of the Faith and Society APPG has been to establish the Faith Covenant - a set of principles to guide and support faith groups and local authorities across the UK to remove any risk of mistrust and work together better. Cornwall signed the Faith Covenant in November 2024, bringing the total number of local authorities who have committed to the Covenant up to 33, serving over 12 million people across the country. I n September 2024, we organised another Faith in Partnership Week in collaboration with the APPG. The Week showcases effective partnerships between faith-based organisations and public bodies, with APPG members providing parliamentary support and actively participating in the programme. Highlights in 2024 included the new Faith Minister, Lord Khan, as key note speaker at one event, and the Bishop of London, Dame Sarah Mullally, chairing another. HEALTHWATCH BARKING AND DAGENHAM. This body acts as the independent champion for people who use health and social care Services in the borough. LifeLine Projects manages the work on behalf of the local authority, providing governance, operational support, and oversight to ensure it fulfils its statutory duties. The team listen to local residents, gather their views, and work with commissioner5 to improve how Services are designed and delivered. Although, this work is managed by our Faith Action team and involves gathering feedback from, and representing faith groups, it is also closely linked to our work supporting families and communities. I n 2024-25, the team has run a range of projects and represented residents. voices across local forums, including the Health and Wellbeing Board. Key initiatives included: Our work to understand 'Perceptions of access to social care for the South Asian community, wa5 Highly Commended at a national level at the 2025 Healthwatch Impact Awards. Following our report, the Safeguarding Adults Board took significant steps to strengthen engagement with the South Asian community Bowel cancer screening. 336 residents responded to our survey on screening. Their feedback led to a number of recommendations for improving awareness and access Women's reproductive health. More than 70 women shared their experiences, leading to constructive responses from both the local hospital trust and a Primary Care Network London Ambulance Service (LAS) partnership. This new initiative aims to gather insights from women who have used LAS or NHS 111 services during pregnancy or in the first 12 11 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 months after childbirth. It will help LAS understand how they can improve their service, particularly for Black, Asian and mixed-ethnicity women The team also carried out nine Enter and View visits, with staff and volunteers visiting local services to observe and gather feedback directly from service users 4.2 Social action FaithAction's Faith Health Action Partnerships bring together public health authorities and local faith groups to reduce health inequalities through trusted, culturally aware community work. After an initial pilot, this programme has been rolled out in other areas, focusing on Churches in Tower Hamlets and all faiths in Barking and Dagenham. These programmes share common elements: Using the reach that faith groups have into communities in local areas Taking health messaging and small projects into these communities, designed and hosted by faith groups - for example addressing issues such as the take up of cancer screening, vaccinations and mental health services Using learning from this engagement work to inform local health commissioners The work in East London is connected to our role as secretariat of Tower Hamlets Interfaith Forum and Barking and Dagenham Faith Leaders Forum. Both these groups continue to grow with new members added each year. 4.3 Inclusion CREATIVE ENGLISH. Creative English uses a unique drama-based method to teach English to people with limited languages skill5. During the year, the FaithAction team continued to manage Creative English programmes through 23 faith-based hubs in Birmingham, Tower Hamlets and Barking and Dagenham, engaging 1,640 different learners 5UPPOrted by 76 volunteers. Most of these hubs now have a focus on public health. Commissioners are from public health and recognise the benefits of utili5ing the hook of language, and the relationships of faith and community groups to reach those who are sometimes further from health support. I n April 2024 we published independently compiled evaluations into one-year 'Creative English for Health, programmes in Manchester and Birmingham. The Manchester evaluation found that out of 371 learners with limited English language skills, 98% reported increased confidence in their English-speaking abilities, with marked improvements in participants, health literacy indicators. The Birmingham programme had a focus on communities vulnerable to poor cardiovascular health. At 12 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 the end of the 12 months, 100Yo of participants were aware of free NHS checks compared to 33 / beforehand," 97 % were aware of the Weight Management app compared to 3 % beforehand; 82 % said they were doing 150 minutes of exercise a week compared to 15 / beforehand. Early Years Little Learners is our initiative to provide a warm and stimulating early years education for young children. Unlike private sector nurseries, the surplus from Little Learners underpins LifeLine's charitable activities. During 2024-25 we operated two nurseries- St Nicholas and Ambleside in Havering, and developed our plans to open a third. Currently, based on parent reviews, our two nurseries in operation hold an aggregate score of 9.9 out of 10 on the popular www.da nurseries.co.uk website. th On 17 June 2024, Little Learners Ambleside underwent it's regular Ofsted inspection. We were pleased that the nursery received a very positive overall rating of 'Good', and category ratings across the board of 'Good' for 'the quality of education,, 'behaviour and attitudes,, 'personal development, and 'leadership and management,. The Inspection report noted that "staff provide an ambitious and stimulating curriculum designed to support children's interest5" and that "the arrangements for safeguarding are effective". ACHIEVEMENTS AND PERFORMANCE a. Main achievements of the Charity YOUNG PEOPLE We supported vulnerable young people across five East London boroughs with 518 young people beginning mentoring and 6,498 attendances at positive activity sessions. A formal evaluation of our SWITCH Futures programme showed we deliver meaningful improvements in young people's wellbeing, behaviour, and engagement with formal education. FAMILIES We engaged and supported 861 families across Redbridge, Havering and Barking and Dagenham, continuing to set up sustainable help for parents from marginalised and minority backgrounds. 13 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 COMMUNITIES We continued community capacity building in left-behind neighbourhoods and areas affected by serious youth violence. This included work in Redbridge and Barking and Dagenham which engaged 894 residents. We also launched knvo new programmes of community mental health support in Redbridge and Havering, based on identified need around social isolation and poor well-being. FAITHACTION We advocated on behalf of faith-based groups through the VCSE Health and Wellbeing Alliance and All-Paty Parliamentary Committee on Faith and Society. The team a150 continued to work in partnership with faith-based groups to improve English language skills and help address health inequalities amongst at risk communities. An independent evaluation of our programme in Birmingham for communities at risk of poor cardiovascular health, 82% of participants were doing 150 minutes of exercise a week by the end of the programme compared to 15 % at the beginning. b. Financial review and reserves policy Results for the year ended 31 March 2025 are given in the Consolidated Statement of Financial Activities. The assets and liabilities are given in the Consolidated Balance Sheet. The financial statements should be read in conjunction with the following notes. I n summary, income amounted to £3,476,746 (2024: £3,190,707) and expenditure to £3,079,946 (2024: £2,911,093). There is a resulting net surplus for the year of £396,800 (2024: £279,614). As at 31 March 2025, the total funds of the charity stood at £2,315,121 (2024: £1,918,312) of which £482,462 (2024: £370,878) is held in restricted funds and £1,832,659 (2024: £1,547,443) in unrestricted funds. The unrestricted funds comprise £671,216 (2024- £444,588) in General Funds and £1,161,443 (2024: £1,102,855) in Designated Funds. The entirety of our Designated Funds are held in the Property Fund. This fund reflects the net book value of the Group's freehold nursery properties. The policy of the Charity is to maintain cash free reserves at a level to cover six months of essential operating costs. For the year ended 31 March 2025, six months of essential operating costs equalled £496,461 and the General Funds of the Charity stood at £671,216. 14 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 This additional surplus was anticipated. Post year end we completed the purchase of a property and designated an additional £223,500 from General Funds for the extension and refurbishment of the propety, with the intention of converting it into a third nursery setting (see Note 28). It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained and used to meet its other strategic priorities. The Trustees consider that having reserves equivalent to six months of essential core operating costs will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. The Trustees have assessed the major risks to which the Charitable Group is exposed. The major risk identified is a potential fall in income. Trustees are satisfied that systems are in place to mitigate this and other risks. STRUCTURE. GOVERNANCE AND MANAGEMENT Constitution Lifeline Community Projects is registered as a charitable company limited by guarantee, incorporated on 20 March 2000. The Charitable Company was established under a Memorandum of Association which established the objects and powers of the Charity and is governed under its Articles of Association. The Charitable Group is made up of the Charity, Lifeline Community Projects, and one subsidiary, Lifeline Enterprises Limited. Note 30 provide5 more detail about these subsidiaries. The Trustees, who are also the Directors for the purpose of company law, and who served during the year were: Mr P Akerman (resigned 27 April 2025) Mr N Jaques Mr J Singleton (deceased 28 January 2025) Mr T King Mr H Yung C Kapni51S R King (appointed 29 April 2025) The principal oversight role of the Trustees (who are also the legal directors of the Company) is to ensure good governance of the organisation. They carry out regular scanning of Lifeline's operating business environment and take account of the financial and business implications of the decisions they make. The Trustees met on a quarterly basis to review finance and key management decisions. 15 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 We audit the composition of our Trustee Board on a regular basis to identify any skills gaps. Where new Trustee(s) need to be recruited, we identify appropriate candidates, conduct interviews and then appoint. We also arrange training for the Trustee Board to address results from the skills audit. Inductions are organised to bring together new and existing Board Members. b. Methods of appointment or election of Trustees The management of the Group and the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. Financial risk management The Trustees have assessed the major risks to which the Group and the Charity are exposed, in particular those related to the operations and finances of the Group and the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. PLANS FOR FUTURE PERIODS Our objectives for the next three years are currently as follows: Young People's Services Develop the SWITCH programme, targeting vulnerable young people who most need our support through partnerships with more schools across the East London local authority areas Develop new activities with the support of our SWITCH Ambassadors group which respond to and meet the shifting needs and interests of young people Shape and influence policy by connecting young people with decision makers, locally and nationally Support grassroots organisations through partnerships and capacity building", make the case for youth work by demonstrating impact," advocate for young people's voices to be heard, giving them opportunities to be heard Families Team Strengthen our position as a growing and trusted provider of family and community support services across local boroughs Grow our offer of support and advocate for sustained investment in family services, recognising that thriving families form the foundation of thriving communities Develop our community practice through partnerships, engagement and empowerment projects Develop our delivery models to provide a basis for more robust impact measurement. 16 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 Communities Empower local residents and beneficiaries to become volunteers and leaders within their community. Develop and publish insights and reports, drawn from all aspects our work, which show how to create thriving communities, and demonstrate the impact to wider society. FaithAction Further development of the Creative English for Health framework, evidencing and applying learning from the programme to influence public health practice towards at risk groups Extending local and regional partnerships around the Faith Covenant by broadening institutional engagement, such as with county councils or combined authority areas, and by supporting organisational change within NHS / ICS structures Furthering our work within the national policy space as an advisor to the government's faith and society policy agenda,. advocating for a stronger role for faith-based social action in delivering social policy objectives Nurseries Extend the Little Learners nursery brand and expand the portfolio to five registered settings Set young children up to thrive at school by providing high quality early years care and nurturing Across the organisation Celebrate and build on 25 years of service to the community Refresh our vision and mission statement to strengthen our commitment to nurturing thriving communities as we embark on the next 25 years of service Further investment in staff development and retention and embedding our 'Vision, Identity, Purpose'_inspired beneficiary to employee journey to ensure our workforce remains connected to the communities we serve Diversify our funding streams to complement our publicly commissioned services and drive income sustainability Celebrate and communicate our impact through annual impact reports, sharing them with our users, funder5, policy makers and other providers RELATIONSHIPS WITH RELATED PARTIES Lifeline Community Church, Lifeline Network International and Community Resources for Change are closely linked to Lifeline Community Projects. However, each organisation is a separately registered charity with distinct charitable objectives. Related paty transactions are disclosed in note 27 to the accounts. 17 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: select Suitable accounting policies and then apply them consistently; observe the methods and principles of the Charities SORP (FRS 102),. make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. DISCLOSURE OF INFORMATION TO AUDITOR Each of the persons who are Trustees at the time when this Trustees, report is approved has confirmed that: so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditor is unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditor is aware of that information. 18 Lifeline Community Projects (A company limited by guarantee) Trustees. report For the year ended 31 March 2025 Auditors The audit registration of Kreston Reeves LLP was transferred to Kreston Reeves Audit LLP on 6 October 2025. Kreston Reeves Audit LLP were formally appointed as auditor to the charity on 6 October 2025. Approved by order of the members of the board of Trustees and signed on their behalf by: H Yung Trustee Date:18.12.25 19 **LifeLine Community Projects (A company limited by guarantee)** ## **Independent auditors' report to the Members of LifeLine Community Projects** ## **Opinion** We have audited the financial statements of LifeLine Community Projects (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31 March 2025 and of the Group's incoming resources and application of resources, including its income and expenditure for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 20 **LifeLine Community Projects (A company limited by guarantee)** ## **Independent auditors' report to the Members of LifeLine Community Projects (continued)** ## **Other information** The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **Opinion on other matters prescribed by the Companies Act 2006** In our opinion, based on the work undertaken in the course of the audit: - the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements. - the Trustees' report has been prepared in accordance with applicable legal requirements. ## **Matters on which we are required to report by exception** In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion: - the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or - the parent charitable company financial statements are not in agreement with the accounting records and returns; or - certain disclosures of Trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic report. ## **Responsibilities of trustees** As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so. Page 21 **LifeLine Community Projects (A company limited by guarantee)** ## **Independent auditors' report to the Members of LifeLine Community Projects (continued)** ## **Auditors' responsibilities for the audit of the financial statements** Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: ## Capability of the audit in detecting irregularities, including fraud Based on our understanding of the Charity and the sector as a whole, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of noncompliance with laws and regulations related to child protection and safeguarding, health and safety and employment law **.** We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities SORP (FRS 102) Second Edition (released October 2019), the Companies Act 2006 and other relevant charity legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure, and management bias in accounting estimates and judgemental areas of the financial statements **.** Audit procedures performed by the engagement team included: - Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud, and review of the reports made by management; and - Assessment of identified fraud risk factors; and - Challenging assumptions and judgements made by management in its significant accounting estimates; and - Performing analytical procedures to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and - Performing analytical procedures with automated data analytics tools to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and - Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and - Reading minutes of meetings of those charged with governance; and - Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. Page 22 **LifeLine Community Projects** ## **(A company limited by guarantee)** ## **Independent auditors' report to the Members of LifeLine Community Projects (continued)** As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company's internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees. - Conclude on the appropriateness of the Trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. - Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the Group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. ## **Use of our report** This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. ## **Kreston Reeves Audit LLP** Statutory Auditor Chichester Date: 23 December 2025 Page 23 LifeLine Community Projects (A company limited by guarantee Consolidated Statement of financial activities (incorporating income and expenditure account) For the year ended 31 March 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Charitable activities 1,950.597 1.950,597 1,452,832 50,832 22,485 1,977,659 1,150,897 40,979 21,172 1,452,832 50.832 22,485 Investments Other income Total income 1,526,149 1,950,597 3,476,746 3,190,707 Expenditure on: Charitable activities 1,286,730 1,793,216 3,079,946 2,911,093 Total expenditure 1,286,730 1,793,216 3,079,946 2,911,093 Net income 239.419 45,797 157,381 (45,797 396,800 279,614 Transfers between funds 20 Net movement in funds 285,216 111,584 396,800 279,614 Reconciliation of funds: Total funds brought fotward Net movement in funds 1,547,443 285.216 370,878 111.584 1,918,321 396,800 1,638,707 279,614 Total funds carried forward 1.832.659 482,462 2.315,121 1,918,321 The Consolidated statement of financial activities includes all gains and losses recognised in the year. The notes on pages 30 to 53 fomi part of these financial statements. Page 24 LifeLine Community Projects (A company limited by guarantee Registered number: 03951096 Consolidated balance sheet As at 31 March 2025 2025 2024 Note Fixed assets Intangible assets Tangible assets 13 14 1,161,443 1,102,855 1,161.443 1,102,855 Current assets Debtors Investments 16 17 269,639 995.000 899,904 212,236 995,000 976,346 Cash at bank and in hand 23 2.164.543 2,183,582 Current liabilities Creditors.. amounts falling due within one year 18 1480,128) 1810,982) Net current assets 1,684.415 1,372,600 Total assets less current liabilities 2,845,858 2,475,455 Creditors.. amounts falling due after more than one year 19 1530,737 (557,134) Total net assets 2,315.121 1,918,321 Charity funds Restricted funds Unrestricted funds 20 482,462 370,878 Designated funds General funds 20 1.161,443 671,216 1,102,855 444,588 20 Total unrestricted funds 20 1,832.659 1,547,443 Total funds 2,315.121 1,918,321 Page 25 LifeLine Community Projects (A company limited by guarantee Registered number: 03951096 Consolidated balance sheet (continued As at 31 March 2025 The Trustees acknowledge their responsibilities for comp￿Ing with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Mr H Yung Trustee Date.18.12.25 The notes on pages 30 to 53 fom part of these financial statements. Page 26 LifeLine Community Projects (A company limited by guarantee Registered number: 03951096 Charity balance sheet As at 31 March 2025 2025 2024 Note Fixed assets Intangible assets Tangible assets Investments 13 14 1,161,443 1,102,155 15 1,161,444 1,102,156 Current assets Debtors 16 312.218 995,000 857.712 255,215 995,000 932,270 Investments 17 Cash at bank and in hand 2,164,930 2,182,485 Current liabilities Creditors.. amounts falling due within one year 18 1479.516) (810,982) Net current assets 1,685,414 1,371,503 Total assets less current liabilities 2,846,858 2,473,659 Creditors.. amounts falling due after more than one year 19 {530.737) (557,134) Total net assets 2,316,121 1,916,525 Charity funds Restricted funds Unrestricted funds 20 482.462 370,878 Designated funds General funds 20 20 1.161.443 672,216 1,102,855 442,792 Total unrestricted funds 20 1,833,659 1,545,647 Total funds 2,316,121 1,916,525 Page 27 LifeLine Community Projects (A company limited by guarantee Registered number: 03951096 Charity balance sheet (continued As at 31 March 2025 The Charity's net movement in funds for the year was £399.596 (2024 - £277,818}. The Trustees acknowledge their responsibilities for comp￿Ing with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Mr H Yung Trustee Date.18.12.25 The notes on pages 30 to 53 fom part of these financial statements. Page 28 LifeLine Community Projects (A company limited by guarantee Consolidated statement of cash flows For the year ended 31 March 2025 2025 2024 Cash flows from operating activities Net cash used in operating activities (note 24) 12,897 563,972 Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets 50,832 (75,559 40,979 (48,8701 Net cash used in investing activities (24.727) (7.891) Cash flows from financing activities Repayments of borrowing Interest paid (22.972) (41,640 (83,0851 (40,9791 Net cash used in financing activities (64.612) {124.064) Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year (76,442 1,971,346 432,017 1,539,329 Cash and cash equivalents at the end of the year (note 24) 1.894,904 1,971,346 The notes on pages 30 to 53 form part of these financial statements Page 29 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 General infomiation Lifeline Community Projects is a private company limited by guarantee incorporated in England and Wales. The objectives of the Charity are as set out in the Trustees Report. The registered office is Lifeline House, 25 Neville Road. Dagenham. Essex. RM8 3QS. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. Lifeline Community Projects meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othewise stated in the relevant accounting policy. The financial statements are prepared in sterling. which is the functional currency of the Charitable Group. Monetary amounts in these financial statements are rounded to the nearest £1. The financial statements have been prepared under the historical cost convention and certain financial instruments at fair value. The principal accounting policies adopted are set out below. The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Group and its wholly owned subsidiary undertaking, Lifeline Enterprises Limited. The results of the subsidiary are consolidated on a line by line basis. The Group has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements. 2.2 Going concern The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concem. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Page 30 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Accounting policies (continued) 2.3 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income re￿1vable can be measured reliably. Cash donations are recognised on receipt. Other donations are recognised once the charitable group has been notified of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations re￿iVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Grants are included in the Consolidated statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received. the income is accrued. Income within charitsble activities includes fees receivable for the provision of nursery care. Income from trading activities includes income from the Community Connect Project, income is received in exchange for seNices and is recognised when entitlement has occurred. Investment income includes rent receivable under operating leases and bank interest. Other income includes intercompany service charges made to associated charities. Other income is recognised in the period in which it is re￿1vable and to the extent the goods have been provided or on complets'on of the service. 2.4 Expenditure Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office. finance and governance costs which support the Charitable Group's activities. These costs have been allocated be￿een the various charitable activities as set out in a note to the accounts. Grants payable are charged in the year when the offer is made ex￿pt in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. Grants payable without perfornian￿ conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the Charitable Group. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about wither the timing of the grant or the amount of grant payable. All expenditure is inclusive of irrecoverable VAT. Page 31 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Accounting policies (continued) 2.5 Government grants Government grants are credited to the Consolidated statement of financial activities as the related expenditure is incurred. 2.6 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group. this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.7 Taxation The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. 2.8 Intangible assets and amortisation Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill shall be considered to have a finite useful life. and shall be amortised on a systematic basis over its life. Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset over their estimated useful lives. on the following bases- Goodwill on acquisition of nurseries Goodwill on acquisition of share capital in subsidiaries 3 years 10 years 2.9 Tangible fixed assets and depreciation Tangible fixed assets costing £1.500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Page 32 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Accounting policies (continued) 2.9 Tangible fixed assets and depreciation (continued) At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. on the following bases- Freehold property Freehold property refurbishments Plant and machinery Fixtures and fittings IT equipment No depreciation 20°A straight line 25°A straight line 25°A straight line 3 years straight line Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Consolidated statement of financial activities. Where grant funding is received to purchase plant and equipment as a requirement for the delivery of a specific project, the cost is written off in the year of purchase. Expenditure on leasehold properties is depreciated over the length of the least remaining or in full in the year of expense, subject to the discretion of the Senior Management Team. 2.10 Investments Fixed asset investments are a fomi of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'Gainsl{Lossesl on investments, in the Consolidated ststement of financial activities. Investments in subsidiaries are valued at cost less provision for impairment. 2.11 Debtors Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid. 2.12 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 33 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Accounting policies (continued) 2.13 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Consolidated statement of financial activities as a finance cost. 2.14 Financial instruments The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.15 Operating leases Rentals paid under operating leases are charged to the Consolidated statement of financial activities on a straight line basis over the lease term. 2.16 Pensions The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year. 2.17 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordan￿ with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Page 34 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Critical accounting estimates and areas of judgement Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions- The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition. seldom equal the related actual results. The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations and legacies Restricted funds 2025 Total funds 2025 Totsl funds 2024 Grants Families Team FaithAction 511.319 692,612 746,666 511,319 692,612 746,666 548,422 726,374 702,863 Young People's Services Total Grants 1,950,597 1,950,597 1,977,659 Total 2024 1,977.659 1,977,659 Income from charitable activities Unrestricted funds 2025 Total funds 2025 Total funds 2024 FaithAction 17,291 17,291 1,413,028 1,413,028 22,513 22,513 6,884 1,121,900 22,113 Early Years - Little Leamers Nurseries Young People's Services 1,452,832 1,452,832 1,150,897 Total 2024 1,150,897 1,150,897 Page 35 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Investment income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Interest re￿1vable 50,832 50,832 40,979 Total 2024 40.979 40,979 Other income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Other income se￿1￿ charges to related charitable companies 3,780 18,705 3,780 18.705 6,295 14,877 22,485 22,485 21,172 Total 2024 21,172 21,172 Page 36 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Analysis of expenditure on charitable activities Summary by fund type Unrestricted Restricted funds funds 2025 2025 Total 2025 Total 2024 Young People's Services Families Team Faith Action 1,236 732,339 481.215 579,662 733,575 481,215 626,856 1,176,625 2.796 58,879 704,098 548,132 727,277 931,083 503 47,194 1.176,625 2,796 58,879 Early Years - Little Leamers Nurseries Trading activities Support services 1.286,730 1,793,216 3,079,946 2,911,093 Total 2024 912.658 1,998.435 2,911,093 Analysis of expenditure by activities Activities undertaken directty 2025 Support costs 2025 Total funds 2025 Total funds 2024 Young People's Services Families Team 600,269 402,080 551,710 886,778 82 133,306 79,135 75,146 289,847 2,714 58,879 733,575 481,215 626,856 1.176,625 2,796 58,879 704,098 548,132 727,277 931,083 503 Faith Action Early Years - Little Leamers Nurseries Trading activities Support services 2.440,919 639,027 3,079,946 2,911,093 Total 2024 2.320.950 590,143 2,911,093 Page 37 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Analysis of expenditure by activities (continued) Analysis of direct costs Total funds 2025 Total funds 2024 Staff costs 1.709,717 16,271 19,379 316,080 118,648 19,923 65,947 53,460 19,219 74,778 27,497 1,618,519 8,172 22,589 301,875 139,377 35,036 64,429 111,125 19,828 Depreciation Travel and subsistence Partnership costs and programme delivery other project costs Communication, marketing and administration Beneficiary costs Property costs Governan￿ and professional fees Other staff costs Agency and temporary staff 2,440,919 2,320,950 Analysis of support costs Total funds 2025 Total funds 2024 staff costs 385,872 700 344,997 7,557 5,721 23,509 16,081 58,295 72,296 15,365 Depreciation Travel and subsistence 7.787 14 Partnership costs and programme delivery Communication, marketing and administration Propety costs l.T. costs 60,730 74,276 38,239 23,796 3.897 223 41,640 1,853 Governan￿ and professional fees Other staff costs Bad debt write off Bank interest paid Agency and temporary staff 46,322 639,027 590,143 Page 38 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 10. Auditor's remuneration 2025 2024 Fees payable to the Charity's auditor for the audit of the Charity's annual accounts 7,950 7,600 Fees payable to the Charity's auditor in respect of.. Preparation of the Charity's consolidated annual accounts Preparation of the Charity's subsidiary company's annual accounts All other taxation ServI￿S not induded in above 1.960 1,570 980 1,890 1,525 950 11. Staff costs Group 2025 Group 2024 Charity 2025 Charity 2024 Wages and salaries Social security costs Pension costs 1.918,108 143,090 34,391 29,350 1,796,691 136,128 30,697 1.918,108 143,090 34,391 29,350 1,796,691 136,128 30,697 Agency and temporary staff 2.124,939 1,963,516 2.124,939 1,963,516 During the year, redundancy payments totalling £7,700 {2024'. £1,841) were made to one (2024: two) employees. These payments were made in line with employment contracts. No other termination benefits or ex-gratia payments were made The average number of persons employed by the Charity during the yearwas as follows.. Group 2025 No. Group 2024 No. Charity 2025 No. Charity 2024 No. Employees 83 78 83 78 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: Group 2025 No. Group 2024 No. In the band £60,001- £70.000 In the band £70,001- £80,000 The total remuneration, benefits and pensions paid in respect of the key management personnel in the year was £295,811 {2024.' £318,649). Page 39 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 12. Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits12024 - £NIL). During the year ended 31 March 2025. no Trustee expenses have been incurred12024 - £NIL). 13. Intangible assets Group Goodwill Cost At 1 April 2024 35.000 At 31 March 2025 35,000 Amortisation At 1 April 2024 35.000 At 31 March 2025 35,000 Net book value At 31 March 2025 At 31 March 2024 Page 40 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 13. Intangible assets {continued) Charity Goodwill Cost At 1 April 2024 35,000 At 31 March 2025 35.000 Amortisation At 1 April 2024 35,000 At 31 March 2025 35.000 Net book value At 31 March 2025 At 31 March 2024 Page 41 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 14. Tangible fixed assets Group Freehold property Plant and Fixtures and machinery rittings Total Cost or valuation At 1 April 2024 Additions 1,276,877 65,445 {117,605) 242,245 10.114 184,557 1,703,679 75.559 {192,993 Disposals {75,388) At 31 March 2025 1.224,717 252.359 109,169 1.586,245 Depreciation At 1 April 2024 Charge for the year On disposals 185,547 9,354 {117,605) 240,753 2.251 174,524 5,366 {75,388) 600,824 16.971 {192,993 At 31 March 2025 77,296 243.004 104,502 424,802 Net book value At 31 March 2025 1,147,421 9,355 4,667 1,161,443 At 31 March 2024 1.091,330 1,492 10,033 1,102,855 Page 42 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 14. Tangible fixed assets Icontinued) Charity Freehold property Plant and Fixtures and machinery rittings Total Cost or valuation At 1 April 2024 Additions 1,276,877 65,445 {117,605) 242,245 10.114 182,459 1,701,581 75,559 {192,993 Disposals {75,388) At 31 March 2025 1.224,717 252.359 107,071 1.584,147 Depreciation At 1 April 2024 Charge for the year On disposals 185,547 9,354 {117,605) 240,753 2.251 173,126 4,666 {75,388) 599,426 16.271 {192,993 At 31 March 2025 77,296 243.004 102.404 422,704 Net book value At 31 March 2025 1,147,421 9,355 4,667 1,161,443 At 31 March 2024 1.091,330 1,492 9,333 1,102,155 Page 43 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 15. Fixed asset investments Investments in subsidiary companies Charity Cost or valuation At 1 April 2024 At 31 March 2025 At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Other investments comprise of investments in subsidiaries (see note 29}. 16. Debtors Group 2025 Group 2024 Charity 2025 Charity 2024 Due within one year Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income 129,389 158.270 129,389 42,979 743 139,107 158,270 42,979 3,737 50,229 1,143 139.107 3,737 50,229 269,639 212,236 312,218 255,215 17. Current asset investments Group 2025 Group 2024 Charity 2025 Charity 2024 COIF Charities Deposit Fund 995,000 995.000 995,000 995,000 Page 44 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 18. Creditors: Amounts falling due within one year Group 2025 Group 2024 Charity 2025 Charity 2024 Bank loans 25.490 133,789 31.722 63,647 225.480 22,065 53.023 32,904 50.584 652,406 25,490 133,177 31,722 63,647 225,480 22,065 53,023 32,904 50,584 652,406 Trade creditors other taxation and social security Other creditors Accruals and deferred income 480,128 810,982 479,516 810,982 Group 2025 Group 2024 Charity 2025 Charity 2024 Deferred income at 1 April 2024 Resources deferred during the year Amounts released from previous peri¢xIs 584,519 197,823 1584.519) 210,784 584,519 {210,784} 584,519 197,823 {584,519 210,784 584,519 (210,784) 197,823 584,519 197,823 584,519 Deferred income relates to grant income received relating to projects which will not be delivered until after the year end. In the prior year, grant income was received for an external partner where Lifeline Community Projects did not deliver the project before the period ended. There is a legal charge over Ambleside Avenue and Elm Park Nursery held by Barclays Bank. 19. Creditors: Amounts falling due after more than one year Group 2025 Group 2024 Charity 2025 Charity 2024 Bank loans 530.737 557,134 530,737 557,134 Page 45 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 20. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Transfers inlout Income Expenditure Unrestricted funds Designated funds Property fund 1,102,855 (16,971 75,559 1,161,443 General funds General Funds 444,588 1.526,149 11,269,759 (29,762 671,216 Total Unrestricted funds 1.547.443 1.526.149 11,286.730) 45,797 1.832,659 Restricted funds FaithAction 256.109 21,159 93.610 692.612 511,319 746.666 (579.661) 1481,216 (732.339) 369,060 20,391 93.011 Families Team (30,871 (14.926) Young People 370.878 1.950.597 11,793.216) (45.797) 482,462 Total of funds 1,918.321 3.476,746 13,079,946 2,315,121 Page 46 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 20. Statement of funds (continued) Statement of funds - prior year Balance at 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Unrestricted funds Designated funds Property fund 1.069.714 (15,729} 48,870 1,102,855 General funds General funds 196,267 1,213,048 {915,857} (48,870) 444,588 Total Unrestricted funds 1,265,981 1,213,048 {931,586} 1,547,443 Restricted funds FaithAction 257,012 20,869 94.845 726,374 548,422 702,863 {727,277} {548,132} {704,098} 256,109 21,159 93,610 Families Team Young People 372,726 1,977,659 (1,979,507} 370,878 Total of funds 1,638.707 3.190,707 (2,911,093) 1,918,321 Page 47 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 Designated funds Property fund This fund reflects the net book value of the Group's freehold properties plus relevant plant and machinery and fixtures and fittings at the Balan￿ Sheet date. Net income for the year of £285,216 in the unrestricted funds relates primarily to a surplus of £239,419 accruing to the operation of the Little Learners childcare settings. Post year end the purchase of Note 28 property was completed and £223,500 has been designated for the extension and refurbishment of said property. Restricted funds FaithAction To disseminate information about health and social care from The Department of Health FaithAction to grassroots voluntary sector organisation and to represent the voice of those organisations in health and care policy making. The funds received from this grant have been spent in accordance with the grant agreement. Accrued income of £120.000 was included in the reseNes but the expenditure will take place in 25126. The following FaithAction funds were independently audited- Voluntary Community and Social Enterprise {VCSE) Health and Wellbeing Alliance 23124 for the Department of Health and Social Care Families Team - Lifeline Community Projects is funded by the VRU (Violence Reduction Unit) through three local authorities to deliver a community and voluntary sector led parenucarer peer support ne￿Ork for parents of children at risk of serious youth violence. This is part of the London Mayors public health approach to violence reduction. The London Borough of Barking and Dagenham have specifically granted Lifeline to work with families to meet the start for Life and Family Hub requirements. LifeLine have been contracted to provide two programmes,. Early help for parents that are low risk but have additional need. Breast Feeding peer support for mothers. Young People - Our Young People's programmes provide mentoring for young people on the edge of criminal exploitation andlor poor mental health. Through our Youth Development Workers, we deliver the award-winning VIP mentoring programme, along with weekly positive activities. holiday programmes, residential trips, and the SWITCH Ambassador leadership programme. With support from the GLA. NHS and Local Authorities, these programmes reach 24 schools across Tower Hamlets, Barking and Dagenham. Redbridge, and Havering. Page 48 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 21. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets 1,161,443 1,599,698 (397,745) (530,737) 1,161,443 564,845 2.164,543 (82,383) {480,128 {530.737) Creditors due within one year Creditors due in more than one year Total 1,832,659 482,462 2.315,121 Analysis of net assets between funds - prior year Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 1,102,855 1,102,855 1,228,185 955,397 2,183,582 {226,463} (584,519) (810,982) {557,134) (557,134) Total 1,547,443 370,878 1,918,321 22. Reconciliation of net movement in funds to net cash flow from operating activities Group 2025 Group 2024 Net income for the year (as per Statement of Financial Activities) 396,800 279,614 Adjustments for: Decrease in debtors (57,403) (103,533} {334,279) 372,162 (50,832 (40,9791 16,971 15,729 41,640 40,979 Decrease in creditors Dividends, interests and rents from investments Fixed asset depreciation charge Interest paid Net cash provided by operating activities 12,897 563,972 Page 49 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 23. Analysis of cash and cash equivalents Group 2025 Group 2024 Cash in hand 899,904 995,000 976,346 995,000 Investments Total cash and cash equivalents 1,894,904 1,971,346 24. Analysis of changes in net debt At 1 April 2024 Cash flows At 31 March 2025 Cash at bank and in hand Debt due within 1 year Debt due after 1 year Short-term deposits 976,346 (22.065 1557,134 995.000 (76,442 {3,425) 26,397 899,904 (25,490) {530,737 995,000 1,392.147 (53,470 1,338,677 25. Pension commitments The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in an independentty administered fund. The pension cost for the year was £34,391 {2024.' £30,697). An amount of £7,690 (2024 - £8,184) was payable to the fund at the Balan￿ Sheet date and is included in creditors. Page 50 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 26. Operating lease commitments At 31 March 2025 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows.. Group 2025 Group 2024 Not later than 1 year Later than 1 year and not later than 5 years 2,227 7.205 3,717 9,432 3,717 The following lease payments have been recognised as an expense in the Statement of financial activities.. Group 2025 Group 2024 Operating lease rentals 2,697 2,595 Page 51 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 27. Related party transactions Lifeline Church During the year the Charity and its Group had the following transactions with Lifeline Church {LC), a charity of which trustee Neil Jaques, is also Trustees.. Expenses were recharged to LC totalling £7,774 (2024: £8,359). Expenses were recharged from LC totalling £Nil (2024.. £7,544). - At the Balance sheet date LC was owed a balance of £Nil from LCP12024'. £2.959). - At the Balance sheet date LC owed a balance of £5.078 to LCP {2024'. £Nil). Lifeline Network International During the period the Charity and its Group had the following transactions with Lifeline Network International ILNI), a charity of which Avril Mclntyre. trustee, is also a trustee of, and John Singleton {deceasedl, trustee of LCP until January 2025, who was a member of key management during this Expenses were recharged to LNI totalling £4,600 {2024.' £3,448). Expenses were recharged from LNI totalling £Nil (2024= £3,481). - At the Balance sheet date LNI owed a balance of £4.235 to LCP (2024.. £2,964). Community Resource for Change During the year the Charity and its Group had the following transactions with Community Resources for Change (CRC), a charity of which John Singleton (deceased) was a trustee of during the period.. Expenses were recharged to CRC totalling £5.812 (2024. £11,314). Expenses were recharged from CRC totalling £7.920 (2024.. £502). - At the Balance sheet date CRC owed a balance of £4,250 to LCP (2024: £3,766). Connected persons Two connected persons to J Singleton (deceased) who was a trustee of LCP until January 2025 received remuneration and expenses during the year as follows.. D Singleton received remuneration of £70.992 (2024: £64.482). N Singleton received remuneration of £74.623 (2024: £68.334). No other Trustees (or any persons connected with them) received any remuneration, expenses of benefits from the Charitable Group during the year. Page 52 LifeLine Community Projects (A company limited by guarantee Notes to the financial statements For the year ended 31 March 2025 28. Post balance sheet events In June 2025, the charity completed the purchase of a new building for £455,000. As the transaction was completed after the year-end. it is disclosed as a non-adjusting event after the reporting period. The purchase will be reflected in the next year's financial statements. The trustees do not consider this event to have an impact on the charity's ability to continue as a going concem. 29. Principal subsidiaries The following was a subsidiary undertaking of the Charity.. Name Company number Registered office or principal Principal activity place of business Lifeline Enterprises Ltd 05130976 Lifeline House, 25 Neville Road, IT support services Dagenham, Essex, RM8 3QS Class of shares Holding Included in consolidation Ordinary 100°kYes The financial results of the subsidiary for the yearwere.. Name Deficit for the year Net liabilities Lifeline Enterprises Ltd (2,796) 1999) The investments in subsidiaries are all stated at cost less impairments. Page 53